Balance Sheet Classification (Fifth Edition)

Authored by Jan R. Williams, Joseph V. Carcello

About this Course

This CPE course reviews generally accepted accounting principles (GAAP) affecting the presentation of a classified balance sheet and balance sheet offsetting. Upon completion of this course, the learner should be able to: Recall basic concepts about presenting a classified balance sheet
Explain how to segregate debt that is current and noncurrent
Apply criteria for offsetting assets and liabilities in a balance sheet
Identify related disclosures

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